michigan. democratic caller. caller: thank you. this is not so much a tax question. i used to work for a food company in 1972 that was very large, employing 3000 or more, closing in 1985. people here have lost their jobs. why does the government not do something to cut their jobs? for instance, do we really need the cia, the federal marshals here and there? why do they not get the federal bureau to cover everything? host: that is philip's idea. on twitter, a follow-up with the small-business owner we heard from, saying they eliminated business averaging which is hopeful to small businesses with fluctuating income. guest: it guest: under income averaging, if you have a fluctuating in a come -- income, you pay low rates when your income is low, high rates when your income is high. the average maybe higher than if you had constant and come over that time. income averaging the be the ability to average over years and pay tax at a rate equal to the harvard marginal rates that would apply to your average income. it was an attempt to address the fluctuating income problem.